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No room tax shall be imposed upon:

A. The United States or an employee of the Federal government while on Federal business;

B. A dwelling unit in a hospital, health care facility, long-term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services;

C. A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment;

D. A dwelling unit that is available for public lodging for fewer than 30 days per year (e.g., a hunting lodge that is only open one month during the year);

E. A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter;

F. A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility; or

G. A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:

1. All dwelling units occupied are within the same facility; and

2. The person paying consideration for the temporary lodging is the same person throughout the consecutive period. [Ord. NS-2410, 2021; Ord. NS-2163, 2011]